Statutory guidance

HMRC EU Directives: Code of Practice for EU Directive 2012/13/EU

This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only.

Detail

This code of practice refers to HM Revenue and Customs (HMRC) criminal justice working practices for suspects in Scotland only, covering the right to information in criminal proceedings. All HMRC officers undertaking criminal justice actions in Scotland must comply with this code of practice.